Final answer:
The inquiry about items in a Stockholder's equity statement encompasses corporate finance, highlighting components such as common stock, preferred stock, and retained earnings, as well as discussing dividends and capital gains.
Step-by-step explanation:
The student's question about items disclosed in a Stockholder's equity statement pertains to the area of corporate finance within business studies. The items typically disclosed in this statement include common stock, preferred stock, paid-in capital, retained earnings, and treasury stock. Additionally, a stockholder's equity statement may report on dividends and capital gains, which are forms of returns that investors expect from their stock investments.
A dividend is a direct payment made to shareholders, reflecting a share in the company's profits. A capital gain is the increase in value of the stock from the time it is bought to the time it is sold, such as buying a share at $45 and selling it at $60, resulting in a $15 gain.